MN HF4173

Eliminates the sales tax exemption for "qualified large-scale data centers" and "qualified refurbished data centers," retaining the exemption only for standard "qualified data centers" with fewer than 25,000 square feet

Moves the definition of "qualified large-scale data center" from tax statutes to public utilities statutes (section 216B.02), preserving the term for non-tax regulatory purposes

Qualified large-scale data centers remain defined as Minnesota facilities with at least 25,000 square feet connected by fiber, requiring $250,000,000 minimum investment within 60 months after June 30, 2025

Adds a statutory definition of "enterprise information technology equipment" to section 216B.02, covering computers, servers, routers, and data storage equipment for qualified large-scale data centers

Effective July 1, 2026 for the definitional changes and for sales and purchases made after June 30, 2026